![]() ![]() In such cases, the Field attorney should consider filing a motion for entry of decision, including a proposed decision as an exhibit. If the parties cannot agree on the wording or contents of a proposed decision but the case is otherwise settled in all respects, the taxpayer should be requested to execute a separate settlement stipulation to be filed with the court. The proposed decision recites that it is in accord with the stipulation and includes a stipulation of the parties that the court may enter the decision. The parties will also prepare and submit to the court a separate proposed decision which is in accord with the stipulation, for the convenience of the court. In more complex cases involving overpayments in taxes or penalties, both overpayments and deficiencies, or other special circumstances, the parties execute and file with the court a separate settlement stipulation setting forth the essential factors and basis upon which the court may enter an appropriate decision. ![]() For specific rules regarding decision documents in section 7436 cases, see CCDM 35.8.5.11. Deficiency or liability cases which have complicated factors may require the filing of a separate stipulation document and the submission to the court of a decision document. It is submitted to the court, and, upon execution by the judge, becomes the decision of the court. This is one document executed by or on behalf of the parties. For most cases solely involving deficiencies or liabilities for taxes or penalties, including employment taxes in section 7436 cases, the form of the settlement document will be a combination stipulation and decision. ![]()
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |